Appellant's Services for Infinera US Deemed 'Intermediary' u/s 2(13) IGST Act, Affecting GST Levy.

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....Levy of GST - intermediary services or not - The pre-sale and marketing service provided by the Appellant of the products of the overseas client - Infinera US, is in the nature of facilitating the supply of the products of the overseas client and is appropriately classified as an ‘intermediary service’ as defined under Section 2(13) of the IGST Act.....